By Shri v. Chandrashekar, Advocate

Digitally signed byYASHODHA NLocation: HIGHCOURT OFKARNATAKA - 1 - ITA No. 1/2019C/W ITA No. 3/2019ITA No. 4/2019ITA No. 6/2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13 DAY OF FEBRUARY, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 1 OF 2019 C/W INCOME TAX APPEAL NO. 3 OF 2019INCOME TAX APPEAL NO. 4 OF 2019INCOME TAX APPEAL NO. 6 OF 2019 IN ITA NO. 1 OF 2019 BETWEEN: SRI. P. SHYAMARAJU NO.343, IV MAIN UPPER PALACE ORCHARDS SADASHIVANAGAR BENGALURU - 560 080 PAN:AIOPP 2600 D …APPELLANT (BY SHRI. V. CHANDRASHEKAR, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 (2) C R BUILDING, QUEENS ROAD BENGALURU - 560 001 …RESPONDENT (BY SHRI. K.V. ARAVIND, SENIOR STANDING COUNSEL) - 2 - ITA No. 1/2019C/W ITA No. 3/2019ITA No. 4/2019ITA No. 6/2019 THIS ITA IS FILED UNDER SEC-260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED: 14/08/2018 PASSED IN ITA NOs. 1147/BANG/2012 AND ITA NO. 1170/BANG/2012 FOR THE ASSESSMENT YEAR 2007-2008 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND TO ALLOW THE APPEAL, SET ASIDE THE FINDINGS TO THE EXTENT THEY ARE AGAINST THE APPELLANT IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH, BENGALURU IN ITA NO. 1147/BANG/2012 (DEPARTMENT APPEAL) AND ITA NO. 1170/BANG/2012 (ASSESSEE APPEAL) PASSED ON 14/08/2018 AND ETC. IN ITA NO. 3 OF 2019 BETWEEN: SMT. ARATHI B RAJU NO.32, 1 A CROSS RMV EXTENSION BENGALURU – 560 080 PAN:ADLPR 7952 G. …APPELLANT (BY SHRI. V. CHANDRASHEKAR, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) C R BUILDING, QUEENS ROAD BENGALURU - 560 001 …RESPONDENT (BY SHRI. K.V. ARAVIND, SENIOR STANDING COUNSEL) THIS ITA IS FILED UNDER SEC-260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED: 14/08/2018 PASSED IN ITA NO. 1149/BANG/2012 FOR THE ASSESSMENT YEAR 2007-2008 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND TO ALLOW THE APPEAL, SET ASIDE THE FINDINGS TO THE EXTENT THEY ARE AGAINST THE APPELLANT IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH, BENGALURU IN ITA NO. 1149/BANG/2012 (DEPARTMENT APPEAL) PASSED ON 14/08/2018 FOR THE ASSESSMENT YEAR 2007-2008, VIDE ANNEXURE-A AND ETC. - 3 - ITA No. 1/2019C/W ITA No. 3/2019ITA No. 4/2019ITA No. 6/2019 IN ITA NO. 4 OF 2019 BETWEEN: SRI. BHASKAR N. RAJU NO.32, 1 A CROSS RMV EXTENSION BENGALURU - 560 080 PAN:ABJPR 0744 C …APPELLANT (BY SHRI. V. CHANDRASHEKAR, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) C R BUILDING, QUEENS ROAD BENGALURU - 560 001 …RESPONDENT (BY SHRI. K.V. ARAVIND, SENIOR STANDING COUNSEL) THIS ITA IS FILED UNDER SEC-260-A OF INCOME TAX ACT, 1961, ARISING OUT OF THE ORDER DATED: 14/08/2018 PASSED IN ITA NO. 1150/BANG/2012 FOR THE ASSESSMENT YEAR 2007-2008, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND TO ALLOW THE APPEAL, SET ASIDE THE FINDINGS TO THE EXTENT THEY ARE AGAINST THE APPELLANT IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH, BENGALURU IN ITA NO. 1150/BANG/2012 (DEPARTMENT APPEAL) PASSED ON 14/08/2018 FOR THE ASSESSMENT YEAR 2007-2008, VIDE ANNEXURE-A AND ETC. IN ITA NO. 6 OF 2019 BETWEEN: SRI UMESH S RAJU NO.343, IV MAIN UPPER PALACE ORCHARDS SADASHIVANAGAR BENGALURU 560080 (BY SHRI. K.V. ARAVIND, SENIOR STANDING COUNSEL) THIS ITA IS FILED UNDER SEC-260-A OF INCOME TAX ACT, 1961, ARISING OUT OF THE ORDER DATED: 14/08/2018 PASSED IN ITA NO. 1150/BANG/2012 FOR THE ASSESSMENT YEAR 2007-2008, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND TO ALLOW THE APPEAL, SET ASIDE THE FINDINGS TO THE EXTENT THEY ARE AGAINST THE APPELLANT IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH, BENGALURU IN ITA NO. 1150/BANG/2012 (DEPARTMENT APPEAL) PASSED ON 14/08/2018 FOR THE ASSESSMENT YEAR 2007-2008, VIDE ANNEXURE-A AND ETC. IN ITA NO. 6 OF 2019 BETWEEN: SRI UMESH S RAJU NO.343, IV MAIN UPPER PALACE ORCHARDS SADASHIVANAGAR BENGALURU 560080 PAN:ARMPS 9147 H …APPELLANT (BY SHRI. V. CHANDRASHEKAR, ADVOCATE) - 4 - ITA No. 1/2019C/W ITA No. 3/2019ITA No. 4/2019ITA No. 6/2019 AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) C R BUILDING, QUEENS ROAD BENGALURU - 560 001 …RESPONDENT (BY SHRI. K.V. ARAVIND, SENIOR STANDING COUNSEL) THIS ITA IS FILED UNDER SEC-260-A OF INCOME TAX ACT, 1961, ARISING OUT OF THE ORDER DATED: 14/08/2018 PASSED IN ITA NO. 1148/BANG/2012 FOR THE ASSESSMENT YEAR 2007-2008, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED THEREIN AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND TO ALLOW THE APPEAL, SET ASIDE THE FINDINGS TO THE EXTENT THEY ARE AGAINST THE APPELLANT IN THE COMMON ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU ‘C’ BENCH, BENGALURU IN ITA NO. 1148/BANG/2012 (DEPARTMENT APPEAL) PASSED ON 14/08/2018 FOR THE ASSESSMENT YEAR 2007-2008, VIDE ANNEXURE-A AND ETC. THESE ITAs, COMING ON FOR FINALHEARING, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT Shri V.Chandrashekar, learned advocate for the assessee and Shri K.V.Aravind, learned Senior Standing Counsel for the Revenue jointly submit that by impugned order, the ITAT[1], Bengaluru, has remitted 1 Income Tax Appellate Tribunal - 5 - ITA No. 1/2019C/W ITA No. 3/2019ITA No. 4/2019ITA No. 6/2019 these matters to the AO[2] for fresh consideration and now these matters are pending before the CIT(A)[3]. The issue with regard to passing the order under Section 153(A) of Income Tax Act, 1961[4], is under consideration before the Hon’ble Supreme Court and the matter has been heard and reserved. They pray that these appeals may be relegated to the CIT(A), who shall dispose of the appeals based on the final outcome of the judgment of the Apex Court. Their submission is placed on record. 2. Hence, the following; ORDER (i)Order dated 14.08.2018 in ITAs No.1147/Bang/2012, 1148/Bang/2012, 1149/Bang/2012, 1150/Bang/2012 and 1170/Bang/2012 passed by the ITAT, Bengaluru, is set-aside; (ii)The matter is remitted to the file of CIT(A), Bengaluru. He shall dispose of 2Assessing Officer 3Commissioner of Income Tax (Appeals) 4 ‘The Act’ for short - 6 - ITA No. 1/2019C/W ITA No. 3/2019ITA No. 4/2019ITA No. 6/2019 the appeals after the appeals pending before the Apex Court with regard to Section 153(A) of the Act are disposed of; and (iii)Appeals disposed of. 3.All contentions of both the parties are kept open. No costs. Sd/- JUDGE Sd/- JUDGE AV